2019 (7) TMI 495

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..... under the Act, stands settled by the Hon ble Supreme Court decision in the case of Singh Enterprises [ 2007 (12) TMI 11 - SUPREME COURT ]. It stands held that the Commissioner (Appeals) has no powers and jurisdiction to condone the delay beyond the period of 30 days, after expiry of 60 days, which is the normal period for preferring the appeal. Inasmuch as in the present appeals, the delay i .....

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..... days. 2. The delay has not been contested by the appellant. The issue i.e. as to whether the Commissioner (Appeals) has powers to condone the delay beyond the period of 30 days, as provided under the Act, stands settled by the Hon ble Supreme Court decision in the case of Singh Enterprises reported in 2008 (221) ELT 163 (SC). It stands held that the Commissioner (Appeals) has no powers .....

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